North Dakota Property Tax Rates & Calculator – Quick Help

North Dakota Property Tax rates vary by county, with an average effective rate near 0.99% and a two‑step assessment that values residential property at 50% of true value before applying a 9% residential multiplier. Homeowners can check the Bismarck property tax assessment or use the ND property tax calculator on https://www.ndpropertytax.com to estimate their bill, while Fargo real estate tax figures follow the same formula with local mill adjustments. The Office of State Tax Commissioner (phone 701‑328‑7088) handles homestead exemption ND requests, senior credits, and farm tax relief programs that can lower taxable value by up to $4,500. Updated due dates, appeal process details, and contact info are posted on the tax.nd.gov portal, letting taxpayers file appeals or payments online before the deadline.

North Dakota Property Tax revenue in 2026 funded schools, roads, and emergency services, and recent law changes in 2026 introduced a 3% cap on mill increases and expanded credits for seniors and disabled owners. Property owners can view the tax roll database, request a property tax refund status, or learn about the rebate program by contacting the ND County tax collector or the state appraisal district. For disputes, the ND property tax protest guidelines explain how to file a lien or start the appeal with the local assessor. Accurate real property valuation and timely payment avoid penalties and keep community services running smoothly.

Search North Dakota Property Tax

North Dakota property tax records and related information are managed through the Office of State Tax Commissioner and individual county offices. Homeowners, buyers, and researchers can obtain parcel details, assessed values, mill rates, and payment history by working with the county assessors, county directors of tax equalization, and county treasurers. The state’s website provides forms, guidelines, publications, and links to county resources.

To begin a property tax inquiry, visit the official state Office of State Tax Commissioner website at tax.nd.gov. From there, residents can access property tax forms, guidelines, and the Primary Residence Credit application. County-specific property records, including parcel searches and tax statement history, are typically available through the county auditor, director of tax equalization, and county treasurer offices.

Step-by-Step Search Method

1. Open your web browser and go to tax.nd.gov for state-level information and forms.
2. Identify the county where the property sits and visit that county’s official website for parcel-level records.
3. Search the county database using the parcel number, owner name, or street address.
4. Review the parcel record, which typically includes assessed value, taxable value, mill rate, and tax amount.
5. Contact the county director of tax equalization for questions about valuation or classification.
6. Contact the county treasurer for payment options, installment dates, and statement history.

If a search returns no results, check the spelling of the owner name or confirm the correct county through the county recorder index before contacting the state office for help. For statewide property tax credit programs, residents can also call the Office of State Tax Commissioner at (701) 328-7988 or toll-free at 1-877-649-0112.

Property Tax Assessment Process in North Dakota

County directors of tax equalization handle the first step of every property tax bill in North Dakota. They review each parcel, set the true and full value, and apply the state assessment ratio. The state then applies a classification percentage to produce the final taxable value.

Under North Dakota Century Code Title 57, property is assessed at 50 percent of true and full value, and then a residential or commercial classification rate is applied to produce the taxable value. Residential property receives a 9 percent classification rate and commercial property receives a 10 percent rate. The combined formula produces an effective taxable ratio of 4.5 percent for homes and 5.0 percent for businesses against true and full value.

Key Steps in the Assessment Cycle

• February 1: Deadline for filing the Homestead Property Tax Credit application with the county director of tax equalization.
• April 1: Deadline for filing the Primary Residence Credit application with the Office of State Tax Commissioner.
• Local boards of equalization: Meet each spring to hear valuation appeals from property owners.

Property owners who disagree with their valuation may file a written protest with the local board of equalization. The board reviews the evidence and can adjust the value before the tax statement is printed. A further appeal can be made to the State Board of Equalization if the local decision is not accepted.

Mill Rates and Calculation Formula

North Dakota uses mill rates to convert taxable value into an actual tax bill. One mill equals one dollar of tax for every one thousand dollars of taxable value. Counties, cities, school districts, townships, and special districts each set their own mill levies each year.

The total mill rate on a typical North Dakota property varies by county and by the combination of local taxing districts that serve the parcel. A homeowner can view the breakdown of mills by reviewing the tax statement or by contacting the county auditor for the current year’s mill levy report.

Sample Tax Calculation

Multiply the taxable value by the mill rate and divide by 1,000 to reach the annual tax. Homestead credits, primary residence credits, and special exemptions then reduce the final amount owed. Many counties publish a mill rate breakdown on their website each fall before statements are mailed.

County-Level Property Tax Variations

North Dakota has 53 counties, and each one sets a different mill rate based on local budget needs. Counties with strong oil and gas activity, like Williams and Dunn, often have lower effective property tax rates because of severance tax revenue shared with the state. Rural counties with small populations tend to set higher mill rates to fund school districts and road maintenance.

Urban counties, including Cass County (Fargo) and Burleigh County (Bismarck), combine city, county, and school district mills into a higher total rate. Property values in those areas are also higher, which raises the dollar amount of the tax bill even when the mill rate sits near the state average. The statewide average effective property tax rate in North Dakota is approximately 0.99 percent.

Regional Property Tax Characteristics

Property owners can look up their county mill rate on the county auditor’s website or contact the county auditor for a written breakdown. The rate changes every year after budget hearings, so checking the current number before paying helps avoid surprises on the statement.

Homestead Credit and Senior Property Tax Relief

North Dakota offers a Homestead Property Tax Credit under N.D.C.C. §57-02-08.1 to help older adults and people with permanent disabilities stay in their homes. The credit reduces the taxable value of a primary residence, with a maximum reduction of $4,500 in taxable value each year. The benefit uses a sliding scale based on household adjusted gross income.

For 2026 tax year filings, applicants with adjusted gross income at or below $70,000 qualify for a 100 percent credit. The credit phases down on a sliding scale, reaching 50 percent at $100,000 of income. The credit ends completely for households with income above the upper threshold. There is no asset test for the 2026 application cycle.

Eligibility Requirements for the Homestead Credit

• Age 65 or older, OR permanently and totally disabled
• Owned and occupied the property as a primary residence
• Annual adjusted gross income at or below the published cap
• No asset limit applies for 2026 applications
• Filed the application with the county director of tax equalization by February 1 of the tax year

The application form is available at the county courthouse or on the Office of State Tax Commissioner website at tax.nd.gov. Seniors and disabled homeowners who miss the February 1 deadline lose the credit for that tax year, so early filing is strongly advised.

Primary Residence Credit Program

The Primary Residence Credit is a newer program that started with the 2026 tax year. It provides a flat $1,600 credit against property taxes on any North Dakota home used as a primary residence. Homeowners do not need to meet an age, disability, or income test to receive the credit.

Because local budgets were already set for 2026, the full impact of the change first appears on 2026 property tax statements. Governor Kelly Armstrong and state Tax Commissioner Brian Kroshus promoted the program as the largest property tax relief package in state history. The credit stacks on top of the Homestead Credit, so a qualifying senior can receive up to $3,200 in combined relief each year.

How to Apply for the Primary Residence Credit

1. Go to tax.nd.gov/prc on any device with internet access.
2. Enter the property address, parcel number, and owner contact details.
3. Confirm the property is your primary residence on January 1 of the tax year.
4. Submit the form and save the confirmation number for your records.
5. Wait for the credit to appear on the property tax statement.

Applicants without internet access can call the Office of State Tax Commissioner at (701) 328-7988 or the toll-free line at 1-877-649-0112 to apply over the phone or to connect with a property tax specialist. More than 67,000 homeowners applied during the first year of the program. Applications for the 2026 residential property credit opened January 1 and close April 1.

Disabled Veteran and Disabled Homeowner Exemptions

Disabled veterans in North Dakota qualify for special property tax exemptions under state law. The exemption amount depends on the disability rating issued by the U.S. Department of Veterans Affairs. A veteran with a service-connected disability can receive a meaningful reduction in the taxable value of the home.

Unremarried surviving spouses of deceased veterans who qualified for the exemption can also continue to receive the benefit. The exemption applies to the primary residence and is filed with the county director of tax equalization. Documentation from the VA must accompany the application form. Specific exemption values and disability thresholds should be confirmed with the county director of tax equalization or the Office of State Tax Commissioner.

Property owners with a permanent disability that does not relate to military service can apply for the Homestead Credit described in the earlier section. Both programs may allow applicants to choose the larger of the two benefits, so it pays to compare the value of each option.

Farm and Agricultural Property Tax Relief

North Dakota farmers and ranchers benefit from a special classification system that lowers the taxable value of agricultural land. The state uses a productivity formula based on crop history, soil quality, and average yields. This formula often produces a much lower taxable value than the local market price.

The farm residence and a small amount of land around it may also qualify for special treatment under state law. Landowners should confirm the classification and any available exemption with the county director of tax equalization each year to keep the appropriate rate in place.

Agricultural Relief Programs Available in North Dakota

• Productivity-based assessment: Uses a statutory formula instead of market value for cropland and pasture.
• Homestead Credit for farm owners: Available to farmers age 65 or older with qualifying income.

Landowners who enroll cropland in a state conservation reserve program should notify the county director right away. The classification change can lower the tax bill significantly. Specific savings depend on the county and parcel characteristics.

Property Tax Appeal Process

Property owners in North Dakota have the right to appeal the assessed value of their property every year. The appeal starts at the local level with the township board of equalization or the city board of equalization. Boards typically meet each spring after the assessor finishes the valuation work.

To file an appeal, owners must submit a written protest that lists the parcel number, the contested value, and the reason for disagreement. Supporting evidence, such as recent sales of similar homes, photographs of property damage, or a private appraisal, strengthens the case. The board reviews each protest and issues a written decision.

Stages of the North Dakota Property Tax Appeal

1. Review the assessment notice mailed by the county director.
2. Compare the assessed value to recent sales of similar properties in the same neighborhood.
3. File a written protest with the local board of equalization before the meeting date.
4. Attend the hearing and present evidence in person or by representative.
5. Receive a written decision and pay the tax under the adjusted value or continue to the next appeal level.
6. File a further appeal with the State Board of Equalization in Bismarck if the local board denies the request.

The State Board of Equalization hears cases that involve legal or procedural issues, valuation method disputes, or unequal treatment between similar properties. Decisions at the state level can be appealed to the district court for a final judicial review.

Payment Methods and Due Dates

North Dakota property taxes follow a payment schedule set by each county, with most counties allowing payment in installments and offering discounts for early payment. Residents should contact the county treasurer for the exact due dates, installment schedule, and any applicable early-payment discounts that apply in their county.

Late payments accrue interest at a rate set by state law, and the county treasurer can place a lien on the property if taxes remain unpaid. The lien stays in place until the tax, penalty, and interest are paid in full. Real estate taxes take priority over most other liens, so a tax lien can complicate a sale or refinance.

Payment Options Available to North Dakota Property Owners

• Online payment through the county treasurer website with a credit card or electronic check
• Payment by mail with a check or money order sent to the county treasurer office
• In-person payment at the county courthouse during business hours
• Automatic bank draft set up through the county treasurer
• Escrow account managed by a mortgage lender who pays the bill on the owner’s behalf

Property owners can confirm the exact discount dates and installment deadlines on the county treasurer page or by calling the county auditor or treasurer office. Missing a deadline can result in additional interest on a typical home tax bill.

Recent Legislative Changes Affecting Property Tax

The North Dakota Legislature passed major property tax reform during the 2026 session. The package created the Primary Residence Credit, capped annual increases in mill rates at 3 percent, and provided a $1,600 credit on 2026 tax statements for owner-occupied homes. The package is expected to eliminate property tax bills for about 50,000 North Dakota households.

The 3 percent cap on mill rate increases applies to taxing districts that already use mill levies. It does not cap the taxable value of a property, so a home that rises in market value can still see a higher tax bill each year. Lawmakers and the governor have stated that they intend to grow the Primary Residence Credit in future sessions to provide even larger relief.

Major 2026–2026 Property Tax Law Changes

• New $1,600 Primary Residence Credit available to all owner-occupied homes
• 3 percent cap on annual mill rate increases for local taxing districts
• Property tax discounts applied before home credits on the tax statement
• Expanded Senior Homestead Credit with no asset test and higher income limits
• Special one-time credit application process for mobile home owners beginning in 2026

Mobile home owners can apply for the special one-time credit by visiting tax.nd.gov/prcmh or calling 701-328-7988 for assistance. Tax statements for 2026 will show the credit on the front page, making it easy to see the savings before the first payment is due.

Property Tax Revenue and School District Funding

Property taxes fund a large share of public school budgets in North Dakota, along with county roads, township fire protection, and city services. Statewide property tax collections have grown in recent years, in part because of rising home values in the Fargo, Bismarck, and Minot areas. The data is published each year by the Office of State Tax Commissioner.

School district mill rates make up the largest single portion of the total property tax bill for most homeowners. Voters can lower the school mill rate by approving a building bond payoff or by asking the school board to reduce the general fund levy.

Top Recipients of Property Tax Dollars in North Dakota

• K-12 public schools (largest share in most counties)
• County road and bridge maintenance
• City services such as police, fire, and street repair
• Township road grading and snow removal
• Special districts for water, flood control, and library services

The state publishes the county-by-county breakdown of total property tax revenue on the tax.nd.gov site. Researchers and journalists can also pull historical data from the Federal Reserve Economic Data series for North Dakota property tax collections (FRED series NDPROPTAX).

Property Tax Refund Status and Rebate Programs

Some North Dakota property owners may qualify for a refund or rebate on taxes paid in past years. The most common refund path is the Homestead Credit refund, which is paid as a credit on the next year tax statement rather than as a direct check. Property owners can check the status of a pending refund by contacting the Office of State Tax Commissioner.

Property owners should keep copies of all filed applications, confirmation numbers, and tax statements for at least three years. These records help resolve disputes quickly if a credit is missing or applied to the wrong parcel.

How to Check Refund or Rebate Status

1. Call the Office of State Tax Commissioner at (701) 328-7988 or toll-free at 1-877-649-0112 during business hours.
2. Provide the parcel number, owner name, and tax year for the refund.
3. Ask the representative to confirm whether the credit has been applied to the current tax statement.
4. Request a written status letter if the credit has not yet posted.
5. Follow up with the county treasurer if the state office shows the credit applied but the statement does not reflect it.

Property Tax Statistics and Recent Trends

North Dakota property tax collections have grown over the past decade, in line with rising home values and steady population growth in urban counties. The statewide average effective property tax rate sits near 0.99 percent, slightly below the national average of about 1.10 percent. Rural counties with strong oil and gas production tend to have lower effective rates than the state average.

Total statewide collections reached into the billions of dollars each year, according to data published by the Office of State Tax Commissioner and the Federal Reserve Economic Data series. Historical data is available through the FRED series NDPROPTAX, which tracks North Dakota state government tax collections from property taxes back to 1942.

Selected Property Tax Statistics for North Dakota

Property owners who want a deeper look at long-term trends can pull historical data from the Federal Reserve series NDPROPTAX. The chart shows steady growth in collections since 2000, with a sharp jump during the oil boom years of 2011 through 2014.

Contact, Local Details, and Map

Frequently Asked Questions

The North Dakota Property Tax system impacts homeowners, farmers, and businesses across the state. Knowing where to find rates, how to pay, and which credits apply can lower your bill and avoid penalties. The Office of State Tax Commissioner and county assessors work together to keep records, answer questions, and help you claim exemptions such as the Homestead Credit or Primary Residence Credit.

What are the current property tax rates in North Dakota and how do they affect my bill?

North Dakota’s average effective rate sits near 0.99 percent of assessed value. Counties first assess each parcel at 50 percent of true market value, then apply a residential mill rate of about 9 percent. Multiply the taxable value by the mill rate to estimate your annual payment. For a home with a true value of $300,000, the taxable amount becomes $150,000; a 9‑percent mill rate yields roughly $13,500 in tax liability before any credits or exemptions. Check your county’s website for the exact mill rate, as it can vary by city or school district.

How can I use the ND property tax calculator to estimate my payment?

Visit https://www.ndpropertytax.com and enter the parcel’s true market value. The tool automatically halves the amount, applies the residential or commercial rate, and shows the resulting tax bill. It also lets you add the Homestead Credit or Primary Residence Credit, giving a more accurate total. Use the calculator before filing to confirm you have enough funds for the due date, typically in early March for most counties.

Where do I find the contact information for the North Dakota Office of State Tax Commissioner?

The main office sits at 600 E. Boulevard Ave., Dept. 127, Bismarck, ND 58505. Call (701) 328‑7088 for phone assistance. Email is not listed, but the website https://www.tax.nd.gov offers a contact form and live chat during business hours. For parcel‑specific questions, the county assessor’s phone number appears on your tax statement; many counties also list a toll‑free line such as 1‑877‑649‑0112 for property tax specialists.

What steps must I follow to apply for the Homestead Property Tax Credit in 2026?

First, verify eligibility: you must be 65 years old, permanently disabled, or have an adjusted gross income under the program’s threshold. Download the application from the tax.nd.gov site or request a paper copy from your county Director of Tax Equalization. Fill out personal information, attach proof of age or disability, and list your income. Submit the form by the April 1 deadline, either online or by mail to the county office. After approval, the credit reduces your taxable value by up to $4,500, lowering the final bill.

How do I appeal a property tax assessment if I believe my home is over‑valued?

Contact your county’s Director of Tax Equalization within 30 days of receiving the assessment notice. Request a meeting and bring recent sales data for comparable properties, a copy of the assessment, and any repair estimates that lower market value. The appeal board will review evidence and may adjust the assessed percentage. If the decision remains unfavorable, you can file a complaint with the North Dakota Office of State Tax Commissioner for further review.

Are there specific property tax credits for seniors and disabled veterans in North Dakota?

Yes. The Homestead Credit assists seniors (65 +), permanently disabled owners, and disabled veterans who meet income limits. It can reduce taxable value by up to $4,500, depending on income. Additionally, the Primary Residence Credit offers $1,600 to any primary home owner regardless of age, helping lower overall tax liability. Both credits apply before the mill rate calculation, so they directly cut the amount you owe. Apply through your county’s tax equalization office before the April 1 deadline to receive the benefits for the upcoming tax year.